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State Comptroller DiNapoli Releases Audits
… Tool (Follow-Up) (2018-F-4) An initial audit released in September 2016 found that CUNY’s processes and controls … only to functions that were necessary to meet their needs. In a follow-up, auditors found CUNY officials have made progress in addressing the issues identified in the initial report. Of …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-audits-0Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Charter School for Applied Technologies – … 34 of the 60 students in the sample (57 percent) did not have appropriate proof of residency. As a result, officials … and used by other school districts. Officials also did not have written agreements for four professional service …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… revenue collection process for the administration parking garage and metered parking accounts. Metropolitan … and 14th Street. New York City Department of Social Services: Controls Over Capital Improvements at City-Owned … Homeless Shelters (2018-N-3) The Department of Homeless Services lacks the necessary controls over city-owned …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1793
… Department ID for the calendar year entered. If the query results in multiple rows for an employee, the earnings from … field. Enter the employee’s Date of Membership in the “ Election Date ” field. The same election date should be carried forward from the previous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1793-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcDiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… are tracked and protected so taxpayers know their money isn’t being squandered.” For the audit period of July 1, 2019 to … in unlocked rooms, hallways or in areas at risk of, or showing, water damage. The districts’ IT department staff …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentTaberg Volunteer Fire Company, Inc. – Financial Activities (2026M-6)
… [read complete report – pdf] Audit Objective Did the Taberg Volunteer Fire Company (Company) Board of Directors (Board) and … Period January 1, 2024 – August 26, 2025 Understanding the Audit Area A fire company treasurer must maintain … Did the Taberg Volunteer Fire Company Company Board of Directors …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/08/taberg-volunteer-fire-company-inc-financial-activities-2026m-6Village of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… Board of Trustees (Board) provide adequate oversight of electric utility services billing and collections? Audit … the Audit Area The Village provides municipal electric utility services to Village residential and … user fees. The Board should provide adequate oversight of electric utility services billing and collections to ensure …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5Rushville Hose Company, Inc. – Financial Oversight (2026M-16)
… [read complete report – pdf] Audit Objective Did the Rushville Hose Company, Inc. (Company) Board of Trustees (Board) and membership provide adequate oversight … Period January 1, 2024 – January 5, 2026 Understanding the Audit Area The Board and membership must provide adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/22/rushville-hose-company-inc-financial-oversight-2026m-16Determining the Ex-spouse's Share – Divorce and Your Benefits
… property and may be divided when a marriage ends Guide to Domestic Relations Orders The Exspouses Share …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareState Comptroller DiNapoli Releases Municipal Audits
… board cannot ensure district assets are fully safeguarded. Fine Fire District – Audit Follow-Up (St. Lawrence County) The review looked at Fine Fire District’s progress in implementing recommendations in a prior audit, Fine Fire District – Board Oversight (2023M-81) , released in …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: New York City Projects Surplus in 2017 Despite Slower Tax Collections
… challenges at the city’s Health and Hospitals Corp. (HHC) and federal funding that may not materialize. HHC projects a cash balance of $116 million by June 30, … with the policies of the incoming administration. HHC is also falling short of targets to reduce staffing and …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-city-projects-surplus-2017-despite-slower-tax-collectionsDiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District
… from a former school board member. During this same time frame, the district approved a confidential “separation …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-districtOpinion 89-56
… health care services billed but not provided) MUNICIPAL HOME RULE LAW, §10(1)(ii)(a), (d)(3); TOWN LAW, §27; CIVIL … town. Accordingly, in the absence of proper statutory or home rule authorization, a town could not make the proposed … the proposed incentive payments, we note that Municipal Home Rule Law, §10(1)(ii)(a)(1) authorizes local governments …
https://www.osc.ny.gov/legal-opinions/opinion-89-56Opinion 92-48
… we concluded in Opn No. 87-71, supra , that when a parcel of real property is purchased with the proceeds of … for a single object or purpose and only a portion of the parcel is sold, the entire proceeds of the sale must be … the outstanding indebtedness issued to acquire the whole parcel. Section 32 of chapter 413 amended section 6-l(2) in …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 93-1
… conclusion, we cited the Court of Appeals case of People ex rel Church v Hopkins , 55 NY 74, which involved a clerk … of Insurance. The pertinent statute in People ex rel Church , supra , contained provisions similar to … case law which would suggest that the analysis in People ex rel. Church , supra , is no longer valid. Therefore, 17 …
https://www.osc.ny.gov/legal-opinions/opinion-93-1New York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s office is committed to keeping New Yorkers regularly updated on the state’s economy and … share of job losses statewide and especially in New York City. Among the nearly 1.3 million net jobs the … Six months into the COVID19 recession New Yorkers working in lowerpaid …
https://www.osc.ny.gov/reports/covid-19-september-30-2020Unified Court System Bulletin No. UCS-307
… Purpose: The purpose of this bulletin is to provide agencies with instructions for manual payment of … detailed in the Labor Relations Memorandum are extended to Management/ Confidential and Unrepresented employees (BU … eligibility is being determined; and Has been authorized to carry a firearm on duty between January 1 of the year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-307-april-2022-unified-court-system-ucs-security-and-lawState Agencies Bulletin No. 1130
… values in that table each week. To ensure that the payroll charge transaction will be accepted by SFS, all Position … Account Codes created based on the file provided by SFS. At the end of each payroll cycle, PayServ will create a Payroll Earnings Charge file for submission to SFS. The file contains an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1130-payroll-processing-during-sfs-full-dress-rehearsalState Comptroller DiNapoli Releases Audits
… of $1,375 and a maximum allowable contract budget, which is calculated by multiplying providers' maximum average daily … did not exceed the maximum contract budget. However, there is a risk that providers can exceed the maximum cost per … Auditors found MTA's New York City Transit unit is not in compliance with the requirements of the Induction …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-auditsDiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination
… and coordination,” DiNapoli said. “As the lead agency in workforce development, the Department of Labor needs to … and get our state back to work. Employment recovery in New York is lagging behind the rest of the country and … shared comprehensive understanding of WFD needs statewide. In New York, this governance body is the State Workforce …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordination